Accounting Separation


The Gibraltar Regulatory Authority (GRA) issued on 30 September 2010 a Public Consultation document addressing Accounting Separation and Cost Accounting Systems – Compliance under SMP obligations. This public consultation deals with the GRA’s position with regard to accounting separation and cost accounting obligations and compliance of relevance to Decisions 03/08; 04/08 and 05/08 on Market Reviews published 11th August 2008 and builds upon Statement No. 07/08 on Accounting Separation, Cost Orientation, Cost Accounting methods and compliance under SMP Obligations.


Click on the link below to view copies of Gibtelecom's response to the Public Consultation


Response to public consultation on accounting separation

Response to 2014 public consultation on accounting separation, cost accounting systems, cost orientation and retail price notification